Financial Highlights
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Synopsis of the Financial Statements of the Bank and Group
for the six-month period ended 30 June 2026
Table I: Key Financial Data
| For the six-month period ended | Bank | Group | ||||
|---|---|---|---|---|---|---|
| Jun 2026 Rs Mn | Jun 2025 Rs Mn | Change % | Jun 2026 Rs Mn | Jun 2025 Rs Mn | Change % | |
| Total Income | 283,073 | 268,175 | 5.6 | 288,397 | 272,747 | 5.7 |
| Profit before taxes on financial services | 79,034 | 75,084 | 5.3 | 79,030 | 75,517 | 4.7 |
| Profit before taxation | 62,655 | 59,445 | 5.4 | 62,568 | 59,739 | 4.7 |
| Provision / (Reversal) for taxation | 22,863 | 23,513 | (2.8) | 23,131 | 23,816 | (2.9) |
| Profit after taxation | 39,792 | 35,932 | 10.7 | 39,436 | 35,923 | 9.8 |
| As at | Bank | Group | ||||
|---|---|---|---|---|---|---|
| Jun 2026 Rs Mn | Dec 2025 Rs Mn | Change % | Jun 2026 Rs Mn | Dec 2025 Rs Mn | Change % | |
| Total assets | 5,420,681 | 5,467,551 | (0.9) | 5,520,876 | 5,567,050 | (0.8) |
| Shareholders’ fund (Capital & Reserves) | 412,994 | 365,800 | 12.9 | 434,480 | 386,904 | 12.3 |
| Deposits | 4,319,238 | 4,388,586 | (1.6) | 4,379,748 | 4,447,653 | (1.5) |
| Net loans and advances | 2,528,836 | 2,371,752 | 6.6 | 2,603,980 | 2,442,423 | 6.6 |
- BoC Group financials reported a pre-tax profit of Rs. 62,568 million for the six-month period ended 30 June 2026 against Rs. 59,739 million compared to 1H-2025. It is an increase of Rs. 2,829 million or 4.7 percent.
- The Bank’s pre-tax profits stood at Rs. 62,655 million for the period under review while it was Rs. 59,445 million in 1H-2025, and increase of Rs. 3,210 million or 5.4 percent.
- In terms of post-tax profits, the Bank’s results for the six-month period ended 30 June 2026 amounted to Rs. 39,792 million compared to Rs. 35,932 million reported in 1H-2025, which reflects an increase of Rs. 3,860 million or 10.7 percent.
Table II
Key Financial Indicators
| Key Financial Ratios | Bank | Group | ||||
|---|---|---|---|---|---|---|
| Jun 2026 % | Dec 2025 % | Change % | Jun 2026 % | Dec 2025 % | Change % | |
| Return on average equity (ROE) | 20.4 | 22.7 | (2.3) | 19.2 | 21.5 | (2.3) |
| Return on average assets (ROA) | 2.3 | 2.3 | - | 2.3 | 2.3 | - |
| Interest margin | 4.0 | 4.0 | - | 4.0 | 4.0 | - |
| Capital Adequacy Ratio Tier 1 & 2 Capital (minimum required 15.0%) | 17.2 | 16.9 | 0.3 | 17.3 | 16.8 | 0.5 |
